An Explanation Of Financial Analysis Using The FASBs Preliminary Views On Financial Statement Presentation

The Financial Accounting Standards Board (FASB) issued a discussion paper entitled “Preliminary Views on Financial Statement Presentation” on October 16, 2008, in which they presented a new format for the primary financial statements.  The proposed statements are segmented into functional activities of the entity on a net-asset basis. The Board’s objectives are to present a cohesive set of financial statements that are useful in predicting future cash flows and assessing liquidity and financial flexibility.  This paper describes the proposed statements, examines the application of financial ratios, and assesses the extent to which the Board’s objectives are satisfied

The Impact of Detention on Juvenile Recidivism in Montana: Is the Impact of Detention Influenced by Other Factors?

The purpose of this study is to identify the effect detention has on recidivism risk as well as to identify the degree to which the effect of detention on recidivism is influenced by other variables. The data for this analysis were collected by probation officers across Montana, using the Back on Track risk assessment instrument (N=840). Although detention was the topic of interest, this analysis also tested aspects of three popular criminological theories: social bond theory, self-control theory, and life-course persistent theory. Using logistic regression, the effects of detention and a variety of other risk factors are identified. Hypothesis one was not supported, detention alone did not significantly influence recidivism. Hypothesis two was supported, detention became significant and strongly influenced recidivism when examined in combination with other factors. Variables from self-control theory and those representing life-course persistence were supported although social bond theory was not. Findings from this study have the potential to inform policy makers and practitioners. Suggestions are made for future research

Juvenile Secure Confinement and Recidivism Risk: A Propensity Score Matching Approach

Juvenile crime is a serious issue in the United States. Juveniles, those who are under 18 years of age, account for approximately 24% of the population (Census Bureau 2014). This segment of the population is responsible for over 10% of all crime committed in the United States (FBI 2012). Although secure confinement has been identified as one of the most significant contributors to a juvenile’s future risk of recidivism (Bezruki, Varana, and Hill 1999), few studies have directly examined the link between juvenile secure confinement and recidivism. Using official data from Montana’s Juvenile Court Accountability and Tracking System (JCATS) (n=2,897), this study contributes to the literature. The findings are based on propensity score matching to obtain a more comprehensive estimate of the influence placement in secure confinement has on a juvenile’s risk of recidivism. In the investigation, recidivism refers to involvement in delinquency within one year, following juvenile court intervention, including release from secure confinement. Close to 70% of juveniles released from secure confinement are involved in recidivism within one year (Bezruki, Varana, and Hill 1999). Propensity score matching approximates the conditions of a controlled experiment. Treatment can include any form of intentional intervention, in this case, placement in secure confinement. Treated cases are matched to non-treated cases based on their propensity to receive treatment (Apel and Sweeten 2010). This statistical analysis eliminates some of the problems of causal inference by ensuring that matched individuals are statistically equivalent. While controlling for covariates related to juvenile recidivism, propensity score matching allows for the estimation of the causal effect of treatment (Guo and Fraser 2015). Conclusions from this research will inform practitioners in the area of juvenile justice on the realities of a practice that has been described as dangerous (Holman and Ziedenberg 2006). Practitioners and researchers alike will be interested in the unique effect of a placement in secure confinement on a juvenile’s risk of recidivism. In addition, results from prior studies contrasted with results from this investigation have the potential to inform other researchers of a more valuable tool for analyzing quasi-experimental data

Review on alpha_s at LEP

To measure the strong coupling alpha_s from event shape observables two ingredients are necessary. A perturbative prediction containing the dependence of observables on alpha_s and a description of the hadronisation process to match the perturbative prediction with the hadronic data. As perturbative prediction O(alpha_s^2), NLLA and combined calculations are available. Beside the well known Monte-Carlo based models also analytical predictions, so called power corrections, exist to describe the hadronisation. Advantages and disadvantages of the different resulting methods for determining the strong coupling and its energy dependence will be discussed, the newest DELPHI results will be presented, and an overview of the LEP results will be included.Comment: To be published in the proceedings of Hadron99 held in Beijing, 24-28. Aug. 1999. 7 pages, 7 figures. http://www.delphi.uni-wuppertal.de/qcd/Talks.html#Hadron9

Factors influencing the prescribing behaviour of independent prescriber optometrists:a qualitative study using the Theoretical Domains Framework

Purpose Whilst the number of independent prescriber (IP) optometrists in the United Kingdom is increasing, there is limited evidence describing the experiences of these individuals. The Theoretical Domains Framework (TDF) provides an evidence‐based approach to understand determinants of behaviour. This conceptual framework can enable mapping to the COM‐B behaviour change model and the wider Behaviour Change Wheel to develop interventions to optimise behaviour‐change and healthcare processes more systematically. The study aimed to use the TDF to identify the factors that influence independent prescribing behaviour, and to map these findings to the COM‐B system to elucidate the relevant intervention functions, in order to identify the support required by optometrist prescribers. Methods Using a qualitative design, semi‐structured interviews based on the TDF were undertaken with independent prescriber optometrists. Thematic analysis was used to identify themes inductively, which were then deductively mapped to the TDF and linked to the COM‐B. Results Sixteen participants (9 male, 7 female; median age 45 years, range 28–65 years), based in community (n = 10) and hospital (n = 6) settings, were interviewed. Eleven of the TDF domains were found to influence prescribing behaviour. Findings highlighted the need for good communication with patients (TDF domain: Skills, COM‐B: Capability); confidence (TDF domain: Beliefs about capabilities, COM‐B: Motivation); good networks and relationships with other healthcare professionals, e.g., general practitioners (TDF domain: Social influences, COM‐B: Opportunity; TDF domain: Social/professional role and identity, COM‐B: Motivation); the need for appropriate structure for remuneration (TDF domain: Reinforcement, COM‐B: Motivation; TDF domain: Social/professional role and identity, COM‐B: Motivation) and the provision of professional guidelines (TDF domain: Knowledge, COM‐B: Capability; TDF domain: Environmental context and resources, COM‐B Opportunity). Conclusions Having identified theory‐derived influencers on prescribing decisions by optometrists, the findings can be used to develop a structured intervention, such as a support package to help optimise prescribing by optometrists, with the ultimate goal of eye care quality improvement

Hieroglyph: Hierarchical Glia Graph Skeletonization and Matching

Automatic 3D reconstruction of glia morphology is a powerful tool necessary for investigating the role of microglia in neurological disorders in the central nervous system. Current glia skeleton reconstruction techniques fail to capture an accurate tracing of the processes over time, useful for the study of the microglia motility and morphology in the brain during healthy and diseased states. We propose Hieroglyph, a fully automatic temporal 3D skeleton reconstruction algorithm for glia imaged via 3D multiphoton microscopy. Hieroglyph yielded a 21% performance increase compared to state of the art automatic skeleton reconstruction methods and outperforms the state of the art in different measures of consistency on datasets of 3D images of microglia. The results from this method provide a 3D graph and digital reconstruction of glia useful for a myriad of morphological analyses that could impact studies in brain immunology and disease.Comment: submitted to IEEE International Conference on Image Processing, 201

Quality in software development : a pragmatic approach using metrics

As long as software has been produced, there have been e orts to strive for quality in software products. In order to understand quality in software products, researchers have built models of software quality that rely on metrics in an attempt to provide a quantitative view of software quality. The aim of these models is to provide software producers with the capability to de ne and evaluate metrics related to quality and use these metrics to improve the quality of the software they produce over time. The main disadvantage of these models is that they require e ort and resources to de ne and evaluate metrics from software projects. This article brie y describes some prominent models of software quality in the literature and continues to describe a new approach to gaining insight into quality in software development projects. A case study based on this new approach is described and results from the case study are discussed.http://www.journals.co.za/ej/ejour_comp.htmlam201